VOTERS already face an eight-month campaign but Tony Abbott has threatened them with what may seem like never-ending elections.

The federal Opposition Leader yesterday declared he would call another election for both houses if he wins the September poll and the senate blocked his carbon tax repeal.

During a major address to begin his year, Mr Abbott vowed he would not be forced into releasing policy costings earlier with the set election date because the government had refused to do the same.

"The Coalition will release our costings after the government releases theirs after the budget and before polling day," he told the National Press Club in Canberra.

Mr Abbott also flagged that he would not be targeting welfare such as family tax benefit payments or the private health insurance rebate because they were "tax justice for families, not handouts".

But he confirmed he would cut the $1.2 billion Schoolkids Bonus, delivering annual payments of $410 for each primary school child and $820 for high school child, saying it was not about education but a reckless cash splash.

Mr Abbott did not announce any new policies during his address, preferring to repeat his key promises to abolish the carbon and mining taxes, create two million new jobs over the next decade and restore trust in government.

Mr Abbott added that he wanted to empower citizens while reducing government.

"This is the golden thread that runs through all our policy commitments," he said.

But the government seized on confirmation that he would cut the low-income super contribution - funded by the mining tax the Coalition will repeal - saying it would cost workers earning less than $37,000 up to $500 a year.

Superannuation Minister Bill Shorten said Mr Abbott was introducing taxes while making voters believe he wasn't. "The re-imposition of a $1 billion per year tax on 3.6 million Australians is an unexpected and dramatic change by any assessment," Mr Shorten said.

Mr Abbott acknowledged that repealing the carbon tax would be hard to get through the Senate.

He said although he did not expect to have to call a double dissolution election on the carbon tax repeal because a beaten Labor party would fold, he insisted the public was "sick" that political leaders regularly changed their minds.

"There are mechanisms in the constitution that allows deadlocks to be resolved and I would not hesitate in using them," he said.

Elsewhere, Mr Abbott baulked at guaranteeing all department heads their jobs under the Coalition, but said he could not foresee any "night of the long knives".

Despite speculation NSW Senator Arthur Sinodinos and former minister Mal Brough would need ministries, Mr Abbott said his front bench could "expect" to retain their portfolios in government.

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